Federal Court of Appeal Decisions

Date: 20050714

Docket: A-83-03

Citation: 2005 FCA 258

Between:

ANTOINE CHAMOUN

Applicant

AND

DEPARTMENT OF NATIONAL REVENUE

Respondent

ASSESSMENT OF COSTS - REASONS

MICHELLE LAMY, ASSESSMENT OFFICER

[1]                On January 15, 2004, the Court dismissed with costs the application for judicial review filed by the applicant against a judgment of the Tax Court of Canada.    The assessment of the respondent's bill of costs proceeded on the basis of the parties' written submissions.

[2]                After reviewing the respondent's fees, they are set in the amount of $2,160.00 for the following items of Tariff B: items 2 (7 units), 13 (3 units), 14 (2 units x 2 hours), 25 (1 unit) and 26 (3 units). All of the claims are reasonable and are in accordance with the application of the Tariff in general. I reduced the number of units claimed for the assessment of costs to 3 since the proceeding was one that is relatively simple to prepare.   

As the value of the unit was amended on April 1, 2005, increased from $110 to $120, the fees were calculated accordingly.

[3]                In terms of disbursements, the respondent is claiming $3,777.83 for photocopies ($2,117.25), transcripts ($1,543.48), bailiff fees ($102.10) and messenger fees ($15). Given that the evidence used before the Tax Court of Canada was the same for three dockets heard at the same time, including the applicant's, I am awarding one-third of the costs incurred for photocopies and transcripts, i.e. $705.75 and $514.49. The other disbursements are allowed as claimed.

[4]                The respondent's costs are assessed and allowed in the amount of $3,497.34. A certificate is issued for that amount.

DATED AT MONTRÉAL, THE 14th DAY OF JULY 2005

Signed: "Michelle Lamy"

MICHELLE LAMY ASSESSMENT OFFICER

Certified true translation

Kelley A. Harvey, BCL, LLB

                                                  FEDERAL COURT OF APPEAL

                                                                             

                                                      SOLICITORS OF RECORD

COURT DOCKET NO.:                   A-83-03

Between:

ANTOINE CHAMOUN

                                                                                                                                            Applicant

                                                                          AND

DEPARTMENT OF NATIONAL REVENUE

                                                                                                                                        Respondent

ASSESSMENT OF COSTS IN WRITING+

LIEU DE TAXATION:          Montréal, Quebec

REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER

DATE OF REASONS:           July 14, 2005

SOLICITORS OF RECORD:

John Sims

Deputy Attorney General of Canada

Ottawa, Ontario                                                                        For the respondent